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  2. Tonnage tax - Wikipedia

    en.wikipedia.org/wiki/Tonnage_tax

    It is estimated that during the period 2005-2019, the global shipping industry as a whole paid taxes corresponding to an effective corporate income tax rate of 7%, compared to the OECD average corporate tax rate of 23.7%. One of the main reasons for the favorable tax treatment was the tonnage tax arrangements of several countries. [2]

  3. List of ship directions - Wikipedia

    en.wikipedia.org/wiki/List_of_ship_directions

    Below: a lower deck of the ship. [1] Belowdecks: inside or into a ship, or down to a lower deck. [13] Bilge: the underwater part of a ship between the flat of the bottom and the vertical topsides [14] Bottom: the lowest part of the ship's hull. Bow: front of a ship (opposite of "stern") [1]

  4. Boat building - Wikipedia

    en.wikipedia.org/wiki/Boat_building

    Boat building is the design and construction of boats (instead of the larger ships) — and their on-board systems. This includes at minimum the construction of a hull, with any necessary propulsion, mechanical, navigation, safety and other service systems as the craft requires. [1]

  5. Gaff rig - Wikipedia

    en.wikipedia.org/wiki/Gaff_rig

    The throat halyard hoists the throat of the sail (the end closer to the mast) at the forward end of the gaff and bears the main weight of the sail and the tension of the luff. [5] The peak halyard lifts the aft end of the gaff and bears the leech tension. Small craft attach the peak halyard to the gaff with a wire span with eyes at both ends ...

  6. Sale and purchase of ship - Wikipedia

    en.wikipedia.org/wiki/Sale_and_purchase_of_ship

    There are some clauses under the sales form protecting the interest of the buyer of the ship. For example, clause 9 of Sale Form 1993 has provided some limited protection for the buyer. Under clause 9, the seller warrants that the vessel is free from all charters, encumbrances, mortgages maritime liens, or any other debts whatsoever at the time ...

  7. Boom (sailing) - Wikipedia

    en.wikipedia.org/wiki/Boom_(sailing)

    The clew (back corner) of the sail attaches to the free end of the boom. The entire foot of the sail may be attached to the boom or just the clew. If the foot is not attached to the boom, the rig is known as loose footed. A boom may be found on small headsails. There the forward end of the boom is attached to the same stay as the sail's luff ...

  8. Clinker (boat building) - Wikipedia

    en.wikipedia.org/wiki/Clinker_(boat_building)

    Clinker construction is a boat and ship-building method in which the hull planks overlap and are joined by nails that are driven through the overlap. These fastenings typically go through a metal rove over which the protruding end of the nail is deformed in a process comparable to riveting the planks together.

  9. Rigging - Wikipedia

    en.wikipedia.org/wiki/Rigging

    This construction relies heavily on support by a complex array of stays and shrouds. Each stay in either the fore-and-aft or athwartships direction has a corresponding one in the opposite direction providing counter-tension. Fore-and-aft the system of tensioning start with the stays that are anchored in front of each mast.